Court allows appeal challenging rejection of self-assessment order under Customs Act, 1962

The appellant challenged the rejection of their appeals, arguing they could challenge their self-assessment order before the Commissioner(Appeals) under Section 128 of the Customs Act, 1962. The Court found the impugned orders unsustainable, citing the Apex Court's ruling that self-assessment is appealable under the Customs Act, 1962. The orders were set aside, and the matter was remanded for a decision on merits after ensuring the appellants' right to a hearing and compliance with natural justice principles.

---

---

Issues:
1. Whether the appellant can challenge their own self-assessment before the Commissioner(Appeals) under Section 128 of the Customs Act, 1962.
2. Whether the impugned orders are sustainable in law.

Analysis:
Issue 1:
The appellant filed appeals against the impugned order rejecting both appeals, with the issue being identical in both cases. The appellant challenged the rejection, arguing that the Commissioner wrongly held they could not challenge their self-assessment order before the Commissioner(Appeals) under Section 128 of the Customs Act, 1962. The appellant contended that the decisions of the Tribunal cited were not applicable as they related to Central Excise provisions, different from the Customs Act, 1962. The appellant relied on a Tribunal decision in a similar case and the Apex Court's ruling in ITC Ltd. case to support their position.

Issue 2:
After considering submissions from both parties and reviewing the record, it was found that the Commissioner(Appeals) rejected the appeals based on the premise that self-assessment cannot be challenged. However, the Hon'ble Apex Court in the ITC Limited Vs. CCE, Kolkata-IV case clarified that self-assessment is appealable by any aggrieved party under the Customs Act, 1962. The Court emphasized that the order of self-assessment is indeed an assessment order and is appealable under Section 128. Therefore, the impugned orders were deemed unsustainable in law. Consequently, the orders were set aside, and the matter was remanded back to the Commissioner(Appeals) for a decision on merits after providing the appellants with a hearing and ensuring compliance with the principles of natural justice.

---